1. home and garden
2. home furnishings
3. sofas and chairs

Western States
Contracting Alliance
Office Furniture
Benchmarking Report
State of Utah, Division of Purchasing
October 16, 2012
Tables of Contents
Overview
–
Project Mission Statement and Scope……………………………………………………………....3
–
Benchmarking Samples……………………………………………………………………………....4
–
Approach………………………………………………………………………………………………..6
Benchmarking Analysis
–
Key Findings…………………………………………………………………………………………..10
–
Category Analysis…………………………………………………………………………………….15
–
–
Systems Category………………..……………………………………………………………17
–
Seating Category………………………………………………………………………………23
–
Desks and Tables Category…………………………………………………………………..29
–
Filing Storage Case Goods…………………………………………………………………..35
Sub Category and Product Line Analysis………………………………………………………….41
–
Systems Category……………………………………………………………………………..43
–
Seating Category………………………………………………………………………………59
–
Desks and Tables Category…………………………………………………………………..67
–
Filing Storage Case Goods…………………………………………………………………..72
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
1
Tables of Contents
Overview
–
Project Mission Statement and Scope……………………………………………………………....3
–
Benchmarking Samples……………………………………………………………………………....4
–
Approach………………………………………………………………………………………………..6
Benchmarking Analysis
–
Key Findings…………………………………………………………………………………………..10
–
Category Analysis…………………………………………………………………………………….15
–
–
Systems Category………………..……………………………………………………………17
–
Seating Category………………………………………………………………………………23
–
Desks and Tables Category…………………………………………………………………..29
–
Filing Storage Case Goods…………………………………………………………………..35
Sub Category and Product Line Analysis………………………………………………………….41
–
Systems Category……………………………………………………………………………..43
–
Seating Category………………………………………………………………………………59
–
Desks and Tables Category…………………………………………………………………..67
–
Filing Storage Case Goods…………………………………………………………………..72
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
2
Overview
Project Mission Statement and Scope
Mission Statement
KPMG LLP ‘s office furniture benchmarking project will conduct a review of the awarded WSCA cooperative
contract against other public contracts that are currently available to member states. KPMG will seek to
verify whether the new WSCA contract represents significant potential cost savings over other alternatives.
Scope
To achieve the State’s objectives, KPMG will:
1. Seek to understand the procurement strategy, by interviewing Utah procurement leads, and examining all
relevant documents from the recent solicitation and responses;
2. Benchmark alternatives, examining a representative sample of other current public sector office furniture
contracts (to the extent possible, control for variance with respect to terms, anticipated volumes, offered
quality levels, and other Total Cost of Ownership elements);
3. Assess the potential impact of language in Section 1 of the WSCA RFP, which specifically reserves the
right of member states to engage in further negotiations with awarded vendors; to participate in parts of,
or the entire contract, or to use other contracts.
4. Prepare and present a summary report in the form of a detailed PowerPoint presentation outlining the
range of alternatives contracts examined, methods of analysis, and a summary of results.
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
3
Overview
Benchmarking Samples
Categories

KPMG obtained contract data from states provided
by the State of Utah and others in order to develop
analysis of their pricing in the WSCA contract
categories of:
–
Systems
–
Seating
–
Desks and Tables
–
Filing, Storage, and Case Goods
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
States and Organizations

There are 15 states and 3 cooperatives in the initial
sample:
– Minnesota (WSCA Sourcing Team)
– South Dakota (WSCA Sourcing Team)
– Arizona (WSCA Sourcing Team)
– Nevada (WSCA Sourcing Team)
– Connecticut
– U.S. General Services Administration (GSA)
– Montana
– New Hampshire
– New Jersey
– New Mexico
– North Dakota
– Ohio
– Vermont
– Pennsylvania
– Michigan
– Utah
– US Communities
– NJPA
4
Overview
Benchmarking Samples

The analysis centers around four suppliers, based
on the WSCA contract:
– Herman Miller
– Allsteel
– Steelcase
– HON
Suppliers Currently Used
States &
Herman Miller
Organizations
Minnesota
South Dakota
Arizona
 Of these states and cooperatives:
Nevada
– 13 selected Herman Miller
Connecticut
– 12 selected Allsteel
GSA
– 11 selected Steelcase
Montana
– 9 selected HON
New Hampshire
New Jersey
 Michigan is the only state in our sample who did
not select the four suppliers included in the WSCA New Mexico
North Dakota
furniture contract
Ohio
Vermont
 Analysis of the category and supplier pricing was
limited by the states’ selection of the suppliers for Pennsylvania
each category
Michigan
– Analysis was concentrated on like-supplier
Utah
pricing rather than cross-supplier discounts
US Communities
NJPA
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
x
Allsteel
Steelcase
x
x
x
HON
x
X
x
x
x
x
x
x
x
x
x
n/a
x
x
x
x
x
x
x
x
x
x
x
n/a
x
x
x
x
x
x
x
x
x
n/a
x
x
x
x
x
x
x
x
x
n/a
x
5
Overview
Approach
Our Approach
 The analysis included office furniture contracts from 15 states, 3 cooperatives (including the U.S. General
Services Administration [GSA])
 Contracts were obtained from the publicly available databases on each organization’s website or via
phone calls with contacts provided to us by the State of Utah
 A tracking methodology was developed to document key contract data in one summary matrix in order to
draw initial conclusions, which was then utilized as a mechanism to identify the optimal criteria and
methodology to benchmark each of the contracts
 Analysis was conducted to identify both similar and dissimilar benchmarks--between states/cooperatives
and suppliers--as well as across the individual categories and subcategories
 Comparative results were provided only where there were relevant sample sates and organizations to
include for each subcategory, due to the inconsistencies of manufacturers across state contracts
 Findings were organized by category and manufacturer followed by relevant subcategories, where
applicable
 Findings include a minimum and maximum discount relevant to the category and subcategory for the
applicable sample states and cooperatives
 Volume-driven discounts were measured by a minimum and a maximum , not taking into account actual
volume levels. This approach was used to allow for the full spectrum of volume discounts to be used in
the sample.
 WSCA ‘s contract discounts are provided for each category/manufacturer combination to provide visibility
into how WSCA’s contract scored for each
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
6
Overview
Approach - Data Assumptions and Standardization





Shipping
– Only contracts with basic shipping are included in the analysis
– Basic shipping is defined as dock delivery; no additional spot delivery, installation, or design fees included
Volume discounts
– Varied discounts between contracts were combined through simple averaging to reduce to 3 tiers
– The maximum number of volume discount tiers requiring rationalization in a contract was 5
– “Negotiable Rates” for higher volumes were treated the same as the highest discount explicitly stated
Contract data extraction
– Contracts are office products-based according to discount level, not category or subcategory
– In order to create a category/sub-category comparison, it was necessary for KPMG to extrapolate the office products
(where applicable) and categorize them by category/subcategory. This was accomplished through product research via
the manufacturer’s websites
– The highest data view is by state because of the varying number of data points under each contract
– New Mexico and Ohio used the U.S. General Services Administration (GSA) contract terms as benchmarks and this data
was duplicated in our sample data for all three contracts (GSA, NM, OH)
Category and Subcategory mapping
– The only description provided was the product/brand name
– It was assumed that each product line is associated with one Category and Subcategory, based on product research
– All product lines were benchmarked to WSCA categories but due to limitations in the WSCA contract, not all could be
benchmarked at the subcategory level (i.e. they didn’t exist in the WSCA or state/cooperative contract)
Data Analysis
– Analysis is only provided against the WSCA contract when 3 or more states/cooperatives are represented
– Analysis is provided by state when the contracts are relevant and comparable to the category or subcategory
– Categories were analyzed and compared by manufacturer based on the assumption that list price variance between
manufacturers exist
– Contract comparison was not done across manufacturers due to the assumption list pricing was not consistent
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
7
Benchmarking Analysis
Tables of Contents
Overview
–
Project Mission Statement and Scope……………………………………………………………....3
–
Benchmarking Samples……………………………………………………………………………....4
–
Approach………………………………………………………………………………………………..6
Benchmarking Analysis
–
Key Findings…………………………………………………………………………………………..10
–
Category Analysis…………………………………………………………………………………….15
–
–
Systems Category………………..……………………………………………………………17
–
Seating Category………………………………………………………………………………23
–
Desks and Tables Category…………………………………………………………………..29
–
Filing Storage Case Goods…………………………………………………………………..35
Sub Category and Product Line Analysis………………………………………………………….41
–
Systems Category……………………………………………………………………………..43
–
Seating Category………………………………………………………………………………59
–
Desks and Tables Category…………………………………………………………………..67
–
Filing Storage Case Goods…………………………………………………………………..72
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
9
Benchmarking Analysis
Key Findings - Median State Contract Discount vs. WSCA
Green=WSCA is better / Red=State is better / Black=Same median as WSCA / Blank=No data point used in analysis
Allsteel
Sys
Seat
Desk
Herman Miller
FSC
Arizona
Connecticut
GSA
-13
-5
-8
2
-9
-3
0
-11
-2
-6
4
Sys
Seat
-9
-12
4
0
5
-3
-1
17
HON
Desk
FSC
1
-2
4
0
8
7
10
Sys
-18
3
Seat
-2
6
Steelcase
Desk
-5
3
FSC
-9
3
Sys
-4
-13
Seat
Desk
FSC
4
-4
10
0
1
-3
Michigan**
Minnesota
Montana
-4
-2
Nevada
-5
-28
-14
-17
-20
3
6
3
3
-8
-6
-5
-3
6
-3
-10
-3
1
0
-4
-5
1
-3
-10
-5
-13
2
5
7
New Hampshire*
New Jersey*
New Mexico
-5
2
-2
4
NJPA
North Dakota
Ohio
Pennsylvania
South Dakota
-4
-5
-6
-16
2
2
-7
-7
-2
-9
-11
4
-8
-20
-5
-6
-2
-1
-9
5
-1
-1
1
5
-2
US Communities
-3
Utah
Vermont
-5
-2
3
-14
1
6
-6
4
3
-9
1
2
-12
-2
-1
3
-2
Example: CT has 13% less of a discount with Allsteel for systems but is on par for Herman Miller seating.
*Shipping Terms were calculated differently **No contracts with these four manufacturers
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
10
Benchmarking Analysis
Key Findings - Minimum State Contract Discount vs. WSCA
Green=WSCA is better / Red=State is better / Black=Same minimum as WSCA / Blank=No data point used in analysis
Allsteel
Sys
Seat
Desk
Herman Miller
FSC
Arizona
Connecticut
GSA
-22
-13
-12
0
-13
-5
-4
-10
1
-5
6
Sys
HON
Seat
Desk
FSC
-28
-22
0
-1
-5
-1
-4
0
7
-1
-1
21
16
14
17
Sys
Seat
-19
2
-5
3
Steelcase
Desk
-6
3
FSC
-6
5
Sys
-12
-15
Seat
Desk
FSC
0
-3
12
-3
-1
-4
Michigan**
Minnesota
Montana
-5
-1
Nevada
-1
-27
-14
-14
-14
2
3
3
5
-10
-5
-6
-17
5
-17
-15
0
1
0
-3
1
1
1
-4
1
-12
0
6
13
New Hampshire*
New Jersey*
New Mexico
-13
0
1
6
NJPA
North Dakota
Ohio
Pennsylvania
South Dakota
-3
-13
-8
-16
-3
0
-14
-7
1
-16
-9
6
-4
-18
-6
-5
3
5
-18
7
1
-6
-3
9
-6
US Communities
-5
Utah
Vermont
-4
-1
2
-19
2
3
-6
2
3
-6
2
3
-6
2
-4
4
3
Example: CT has 22% less of a discount with Allsteel for systems but is on par for Herman Miller Filing, Storage, Case Goods (FSC).
*Shipping Terms were calculated differently **No contracts with these four manufacturers
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
11
Benchmarking Analysis
Summary Key Findings

Out of the entire sample of 18 states and cooperatives (including GSA), only Michigan did not have a
single contract with any of the four WSCA manufacturers. The remaining 17 states and cooperatives
were kept in the sample.

WSCA is a strong, competitive contract, that clearly wins against the other states and cooperatives in
many categories for both the minimum and maximum discounts.

Of the minimum discounts, WSCA’s contracts are the most competitive in the most states/cooperatives.
HON has the fewest state contracts with more competitive minimum discounts.

WSCA’s minimum discounts are more competitive (primarily in the systems category) across the four
manufacturers by as much as:
–
Allsteel - 22% Connecticut systems
–
Herman Miller - 28% Arizona systems
–
HON – 27% Nevada systems
–
Steelcase – 17% Ohio systems

Given a state’s likeliness to purchase furniture in smaller increments, the measure of minimum discounts
shows the best value to a state. The minimum discounts offered in the WSCA contract represent the best
overall value for participating states against their peers in this sample

With administrative costs in mind in the median discount findings, currently WSCA offers:
–
the best Allsteel contracts, except in two categories in four states
–
a fairly competitive contract in some categories with Herman Miller
–
a better contract than half of the sample contracts with HON and Steelcase
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
12
Benchmarking Analysis
Summary Key Findings, Continued

If a state would like to buy:
–
Allsteel using the average minimum discount, they should go to the WSCA contract for Systems,
Desks and Tables, and Seating
–
Herman Miller, they should go to the WSCA contract for Systems, but evaluate their options against the
WSCA contract, if using the median discount, in the other three categories
–
HON, they should evaluate their options against the WSCA contract in all four categories
–
Steelcase, they should go to the WSCA contract for all three categories except for Desks and Tables

For projects that include purchases in multiple categories, the optimal solution might be to use multiple
contracts, but states will also need to account for the additional administrative costs of such a strategy

GSA, NM and OH were found to be identical because those states utilized GSA as their benchmark and
obtained contract pricing that was consistent with the GSA pricing

The shipping terms for New Hampshire and New Jersey were structured differently, not allowing a direct
comparison (use of spotted and platform delivery changed the discount levels)

Each contract in the analysis included shipping in the pricing and was not an exclusive contract, allowing
each state or cooperative to participate in new contracts or existing contracts with other states and
cooperatives without penalty

The WSCA contract beat the contracts with all four manufacturers in Connecticut and Pennsylvania,
significantly more than other states and cooperatives
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
13
Benchmarking Analysis
Summary Key Findings, Continued


WSCA could strengthen overall discounts with some manufacturers in certain categories (in both the
minimum and maximum discounts). States with the most categories that are more competitive overall
than WSCA include:
–
Utah (Herman Miller systems; Steelcase desks and FSC)
–
Arizona (Herman Miller seating, desks, systems; Steelcase desks)
–
New Mexico (Herman Miller FSC; HON all categories)
–
Ohio (Allsteel FSC; HON all categories; Steelcase desks)
–
Montana has three significantly more favorable contract discounts overall than WSCA, all with Herman
Miller
With respect to the language in Section 1 of the WSCA RFP:
–
The WSCA contract explicitly reserves the right for participating states to negotiate additional global
discounts in any category with manufacturers at the time that they put participating addenda in place
–
It is our perspective that, although states may wish to exercise this right, we do not believe that the
presence of this clause likely suppressed the discount rates that the WSCA contract achieved
–
Overall, the WSCA rates are competitive, as described herein
–
Nearly every state contract that was examined includes similar language permitting contract users to
negotiate further discounts, which is a common practice with multiple award contracts
–
Given that none of these contracts includes specific volume commitments, our view is that these
clauses (including WSCA’s) are taken by the manufacturers simply as part of the competitive
landscape. This is not likely to have a significant impact on the discounts offered
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
14
Category Analysis
Tables of Contents
Overview
–
Project Mission Statement and Scope……………………………………………………………....3
–
Benchmarking Samples……………………………………………………………………………....4
–
Approach………………………………………………………………………………………………..6
Benchmarking Analysis
–
Key Findings…………………………………………………………………………………………..10
–
Category Analysis…………………………………………………………………………………….15
–
–
Systems Category………………..……………………………………………………………17
–
Seating Category………………………………………………………………………………23
–
Desks and Tables Category…………………………………………………………………..29
–
Filing Storage Case Goods…………………………………………………………………..35
Sub Category and Product Line Analysis………………………………………………………….41
–
Systems Category……………………………………………………………………………..43
–
Seating Category………………………………………………………………………………59
–
Desks and Tables Category…………………………………………………………………..67
–
Filing Storage Case Goods…………………………………………………………………..72
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
16
Systems Category
For All Manufacturers
Systems Category Summary Findings

WSCA generally has a higher minimum discount across the Systems category

WSCA’s discount range is almost always smaller than the other states, with the exception of flat-discount
contracts

WSCA’s Allsteel maximum discount is more competitive than all contracts in the analysis with the
exception of GSA, New Mexico and Ohio

With the exception of Herman Miller, Ohio’s maximum discount was more competitive than WSCA’s for all
manufacturers

WSCA is competitive with all manufactures maximum discounts with the exception of Steelcase

Steelcase is the manufacturer with the most significant variance across maximum discounts for Systems
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
18
Allsteel
Product Category: Systems
Herman Miller
Allsteel Systems
HON
Steelcase
80%
75%
Product Discount %
70%
65%
Min
Max
60%
55%
50%
45%
Connecticut
GSA
Montana
New Mexico North Dakota
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Ohio
Pennsylvania South Dakota
Vermont
WSCA
19
Allsteel
Product Category: Systems
Herman Miller
Herman Miller Systems
HON
Steelcase
80%
75%
Product Discount %
70%
65%
60%
Min
Max
55%
50%
45%
40%
Arizona
Connecticut
Minnesota
Montana
North Dakota Pennsylvania
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
US
Communities
Utah
Vermont
WSCA
20
Allsteel
Product Category: Systems
Herman Miller
HON Systems
HON
Steelcase
80%
75%
Product Discount %
70%
65%
Min
60%
Max
55%
50%
45%
40%
Connecticut
GSA
Nevada
New Mexico
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Ohio
Pennsylvania
South Dakota
WSCA
21
Allsteel
Product Category: Systems
Herman Miller
Steelcase Systems
HON
Steelcase
80%
75%
Product Discount %
70%
65%
Min
60%
Max
55%
50%
45%
40%
Arizona
Connecticut
Nevada
NJPA
North Dakota
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Ohio
Pennsylvania
Utah
WSCA
22
Seating Category
Summary
For All Manufacturers
Seating Category Summary Findings

WSCA almost always has a smaller range of discounts (except flat contracts)

WSCA has a higher minimum discount on average for the seating category

Allsteel has a relatively higher discount across all contracts in all states

WSCA is least competitive with HON and Steelcase contracts compared to the other states

The most competitive maximum discounts are found with Herman Miller in Montana and Steelcase in
Arizona

Allsteel offered the most seating category discounts across the categories of the sample
states/cooperatives
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
24
Allsteel
Product Category: Seating
Herman Miller
Allsteel Seating
HON
Steelcase
70%
Product Discount %
65%
60%
Min
Max
55%
50%
45%
Connecticut
GSA
Minnesota
Montana
New Mexico
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Ohio
Pennsylvania South Dakota
Utah
WSCA
25
Allsteel
Product Category: Seating
Herman Miller
Herman Miller Seating
HON
Steelcase
70%
65%
Product Discount %
60%
55%
Min
50%
Max
45%
40%
35%
Arizona
Connecticut
Minnesota
Montana
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Pennsylvania
US
Communities
Utah
WSCA
26
Allsteel
Product Category: Seating
Herman Miller
HON Seating
HON
Steelcase
70%
65%
Product Discount %
60%
Min
55%
Max
50%
45%
40%
Connecticut
GSA
Nevada
New Mexico
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Ohio
Pennsylvania
South Dakota
WSCA
27
Allsteel
Product Category: Seating
Herman Miller
Steelcase Seating
HON
Steelcase
70%
65%
Product Discount %
60%
Min
55%
Max
50%
45%
40%
Arizona
Connecticut
Minnesota
Nevada
NJPA
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Ohio
Pennsylvania
Utah
WSCA
28
Desks and Tables
Category Summary
For All Manufacturers
Desks and Tables Category Summary Findings

WSCA has the best Allsteel contract

With the exception of Arizona, WSCA has a competitive contract with Steelcase, but has no significant
advantage compared to the discounts of the other states/cooperatives

WSCA has contracts with Herman Miller and HON that are more and less competitive (in the middle) than
the discounts of the other state/cooperative contracts

WSCA has no clear advantage in the Steelcase contract

WSCA has a significantly more competitive contract with HON than Pennsylvania or Nevada

WSCA has a lower minimum and maximum discount with Herman Miller than US Communities
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
30
Allsteel
Product Category: Desks and Tables
Herman Miller
Allsteel Desks and Tables
HON
Steelcase
75%
70%
Product Discount %
65%
Min
60%
Max
55%
50%
45%
Connecticut
GSA
Montana
New Mexico
Ohio
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Pennsylvania South Dakota
Utah
WSCA
31
Allsteel
Product Category: Desks and Tables
Herman Miller
Herman Miller Desks and Tables
HON
Steelcase
80%
75%
Product Discount %
70%
65%
Min
60%
Max
55%
50%
45%
40%
Arizona
Connecticut
Montana
Pennsylvania
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
US Communities
Utah
WSCA
32
Allsteel
Product Category: Desks and Tables
Herman Miller
Hon Desks and Tables
HON
Steelcase
70%
65%
Product Discount %
60%
Min
55%
Max
50%
45%
40%
Connecticut
GSA
Nevada
New Mexico
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Ohio
Pennsylvania
South Dakota
WSCA
33
Allsteel
Product Category: Desks and Tables
Herman Miller
Steelcase Desks and Tables
HON
Steelcase
75%
70%
Product Discount %
65%
60%
Min
55%
Max
50%
45%
40%
35%
Arizona
Connecticut
NJPA
Ohio
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Pennsylvania
Utah
WSCA
34
Filing, Storage, Case
Goods Category Summary
For All Manufacturers
Filing, Storage, Case Goods Category Summary Findings

WSCA almost always has a smaller range of discounts (except flat contracts)

WSCA has a fairly competitive minimum discount, on average

WSCA’s contract with Herman Miller has a more competitive minimum discount, but a less competitive
maximum discount than US Communities contract

WSCA has the same discount as NJPA with Steelcase

Steelcase does not offer a minimum discount above 62%

Connecticut was the only state to have contracts with all four manufacturers in this category

WSCA’s discounts were more competitive than Connecticut‘s discounts with three of the four
manufacturers, while having the same discount with only one
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
36
Allsteel
Product Category: Filing, Storage, Case Goods
Herman Miller
Allsteel Filing, Storage, Case Goods
HON
Steelcase
80%
75%
Product Discount %
70%
65%
Min
Max
60%
55%
50%
45%
Connecticut
GSA
Montana
New Mexico
Ohio
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Pennsylvania
Utah
Vermont
WSCA
37
Allsteel
Product Category: Filing, Storage, Case Goods
Herman Miller
Herman Miller Filing, Storage, Case Goods
HON
Steelcase
80%
75%
Product Discount %
70%
65%
Min
Max
60%
55%
50%
45%
Arizona
Connecticut
Minnesota
Montana
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
US Communities
Utah
WSCA
38
Allsteel
Product Category: Filing, Storage, Case Goods
Herman Miller
HON Filing, Storage, Case Goods
HON
Steelcase
75%
70%
Product Discount %
65%
60%
Min
Max
55%
50%
45%
40%
Connecticut
GSA
Nevada
New Mexico
Ohio
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Pennsylvania South Dakota
Vermont
WSCA
39
Allsteel
Product Category: Filing, Storage, Case Goods
Herman Miller
Steelcase Filing, Storage, Case Goods
HON
Steelcase
70%
65%
Product Discount %
60%
Min
55%
Max
50%
45%
40%
Arizona
Connecticut
Nevada
NJPA
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Ohio
Pennsylvania
Utah
WSCA
40
Sub-Category and
Product Line Analysis
Tables of Contents
Overview
–
Project Mission Statement and Scope……………………………………………………………....3
–
Benchmarking Samples……………………………………………………………………………....4
–
Approach………………………………………………………………………………………………..6
Benchmarking Analysis
–
Key Findings…………………………………………………………………………………………..10
–
Category Analysis…………………………………………………………………………………….15
–
–
Systems Category………………..……………………………………………………………17
–
Seating Category………………………………………………………………………………23
–
Desks and Tables Category…………………………………………………………………..29
–
Filing Storage Case Goods…………………………………………………………………..35
Sub Category and Product Line Analysis………………………………………………………….41
–
Systems Category……………………………………………………………………………..43
–
Seating Category………………………………………………………………………………59
–
Desks and Tables Category…………………………………………………………………..67
–
Filing Storage Case Goods…………………………………………………………………..72
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
42
Systems Category
Subcategory Summary
For Manufacturer: Allsteel
Allsteel
Product Category: Systems
Herman Miller
Allsteel Systems
HON
Steelcase
Subcategory: Frame & Tile
Product Discount %
80%
75%
70%
Min
65%
Max
60%
55%
50%
Connecticut
GSA
New Mexico
North Dakota
Ohio
Pennsylvania
South Dakota
WSCA
Subcategory: Monolithic
Product Discount %
80%
75%
70%
Min
65%
Max
60%
55%
50%
Connecticut
GSA
New Mexico
Ohio
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
South Dakota
Vermont
WSCA
44
Allsteel
Product Category: Systems
Herman Miller
Allsteel Systems
HON
Steelcase
Subcategory: Frame & Tile – Product Line: Align
Product Discount %
80%
75%
70%
Min
65%
Max
60%
55%
50%
Connecticut
GSA
New Mexico
Ohio
South Dakota
WSCA
Subcategory: Frame & Tile – Product Line: Stride
Product Discount %
80%
75%
70%
Min
65%
Max
60%
55%
50%
Connecticut
GSA
New Mexico
Ohio
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Pennsylvania
South Dakota
WSCA
45
Allsteel
Product Category: Systems
Herman Miller
Allsteel Systems
HON
Steelcase
Subcategory: Frame & Tile – Product Line: Terrace
Product Discount %
80%
75%
70%
Min
65%
Max
60%
55%
50%
Connecticut
GSA
New Mexico
North Dakota
Ohio
South Dakota
WSCA
Subcategory: Monolithic – Product Line: Concensys
Product Discount %
80%
75%
70%
Min
65%
Max
60%
55%
50%
Connecticut
GSA
New Mexico
Ohio
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
South Dakota
Vermont
WSCA
46
Systems Category
Subcategory Summary
For Manufacturer: Herman Miller
Allsteel
Product Category: Systems
Herman Miller
Herman Miller Systems
HON
Steelcase
Subcategory: Frame & Tile
Product Discount %
80%
75%
70%
Min
65%
Max
60%
55%
Arizona
Connecticut
US Communities
WSCA
Subcategory: Monolithic
Product Discount %
80%
75%
70%
Min
65%
Max
60%
55%
50%
Arizona
Connecticut
Minnesota
North Dakota
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
US Communities
Vermont
WSCA
48
Allsteel
Product Category: Systems
Herman Miller
Herman Miller Systems
HON
Steelcase
Product Discount %
Subcategory: Frame & Tile – Product Line: Canvas
73%
71%
69%
67%
65%
63%
61%
59%
57%
55%
Min
Max
Connecticut
US Communities
WSCA
Subcategory: Frame & Tile – Product Line: Prospects
Product Discount %
80%
75%
70%
Min
65%
Max
60%
55%
Arizona
Connecticut
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
US Communities
49
Allsteel
Product Category: Systems
Herman Miller
Herman Miller Systems
HON
Steelcase
Subcategory: Monolithic – Product Line: Action Office
Product Discount %
80%
75%
70%
Min
65%
Max
60%
55%
50%
Arizona
Connecticut
Minnesota
North Dakota
US Communities
Vermont
WSCA
Subcategory: Monolithic – Product Line: Ethospace
Product Discount %
80%
75%
70%
Min
65%
Max
60%
55%
Arizona
Connecticut
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
US Communities
50
Allsteel
Product Category: Systems
Herman Miller
Herman Miller Systems
HON
Steelcase
Subcategory: Monolithic – Product Line: Resolve
Product Discount %
62%
60%
58%
Min
56%
Max
54%
52%
50%
Arizona
Connecticut
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
US Communities
51
Systems Category
Subcategory Summary
For Manufacturer: Steelcase
Allsteel
Product Category: Systems
Herman Miller
Steelcase Systems
HON
Steelcase
Subcategory: Frame & Tile
Product Discount %
75%
70%
65%
Min
60%
Max
55%
50%
45%
Arizona
Nevada
NJPA
North Dakota
Ohio
Pennsylvania
Utah
WSCA
Subcategory: Monolithic
Product Discount %
75%
70%
65%
Min
60%
Max
55%
50%
45%
Arizona
Nevada
NJPA
North Dakota
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Ohio
Pennsylvania
WSCA
53
Allsteel
Product Category: Systems
Herman Miller
Steelcase Systems
HON
Steelcase
Subcategory: Frame & Tile – Product Line: Avenir
Product Discount %
75%
70%
65%
Min
60%
Max
55%
50%
Arizona
Nevada
NJPA
North Dakota
Ohio
Pennsylvania
WSCA
Product Discount %
Subcategory: Frame & Tile – Product Line: Coalesse
54%
53%
52%
51%
50%
49%
48%
47%
46%
45%
Min
Max
Arizona
NJPA
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Ohio
Utah
54
Allsteel
Product Category: Systems
Herman Miller
Steelcase Systems
HON
Steelcase
Product Discount %
Subcategory: Frame & Tile – Product Line: Montage
68%
66%
64%
62%
60%
58%
56%
54%
52%
50%
Min
Max
Arizona
Nevada
Pennsylvania
WSCA
Product Discount %
Subcategory: Frame & Tile – Product Line: Series 9000
66%
65%
64%
63%
62%
61%
60%
59%
58%
57%
Min
Max
Arizona
NJPA
Ohio
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Pennsylvania
WSCA
55
Allsteel
Product Category: Systems
Herman Miller
Steelcase Systems
HON
Steelcase
Product Discount %
Subcategory: Monolithic – Product Line: Answer
75%
73%
71%
69%
67%
65%
63%
61%
59%
57%
55%
Min
Max
Arizona
NJPA
North Dakota
Ohio
Pennsylvania
WSCA
Subcategory: Monolithic – Product Line: Elective Elements 6
Product Discount %
62%
60%
58%
Min
56%
Max
54%
52%
50%
NJPA
Ohio
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Pennsylvania
56
Allsteel
Product Category: Systems
Herman Miller
Steelcase Systems
HON
Steelcase
Subcategory: Monolithic – Product Line: Kick
Product Discount %
70%
65%
60%
Min
55%
Max
50%
45%
Arizona
Nevada
NJPA
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Ohio
Pennsylvania
WSCA
57
Tables of Contents
Overview
–
Project Mission Statement and Scope……………………………………………………………....3
–
Benchmarking Samples……………………………………………………………………………....4
–
Approach………………………………………………………………………………………………..6
Benchmarking Analysis
–
Key Findings…………………………………………………………………………………………..10
–
Category Analysis…………………………………………………………………………………….15
–
–
Systems Category………………..……………………………………………………………17
–
Seating Category………………………………………………………………………………23
–
Desks and Tables Category…………………………………………………………………..29
–
Filing Storage Case Goods…………………………………………………………………..35
Sub Category and Product Line Analysis………………………………………………………….41
–
Systems Category……………………………………………………………………………..43
–
Seating Category………………………………………………………………………………59
–
Desks and Tables Category…………………………………………………………………..67
–
Filing Storage Case Goods…………………………………………………………………..72
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
58
Seating Category
Subcategory Summary
For Manufacturer: Allsteel
Allsteel
Product Category: Seating
Herman Miller
Allsteel Seating
HON
Steelcase
Subcategory: Conference
Product Discount %
64%
62%
60%
58%
Min
56%
Max
54%
52%
50%
Connecticut
GSA
Minnesota
New Mexico
Ohio
Pennsylvania
Utah
WSCA
Subcategory: Side/Guest
Product Discount %
68%
67%
66%
65%
64%
Min
63%
Max
62%
61%
60%
GSA
New Mexico
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Ohio
WSCA
60
Allsteel
Product Category: Seating
Herman Miller
Allsteel Seating
HON
Steelcase
Subcategory: Stackable
Product Discount %
70%
65%
60%
Min
55%
Max
50%
45%
Connecticut
GSA
New Mexico
Ohio
Pennsylvania
Utah
WSCA
Subcategory: Work/Task
Product Discount %
64%
64%
63%
63%
62%
Min
62%
Max
61%
61%
60%
Minnesota
Pennsylvania
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Utah
WSCA
61
Seating Category
Subcategory Summary
For Manufacturer: Herman Miller
Allsteel
Product Category: Seating
Herman Miller
Herman Miller Seating
HON
Steelcase
Subcategory: Side/Guest
Product Discount %
58%
57%
56%
55%
54%
Min
53%
Max
52%
51%
50%
Arizona
Connecticut
US Communities
Utah
WSCA
Product Discount %
Subcategory: Work/Task
63%
61%
59%
57%
55%
53%
51%
49%
47%
45%
Min
Max
Arizona
Connecticut
Minnesota
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
US Communities
Utah
WSCA
63
Seating Category
Steelcase
Subcategory Summary
For Manufacturer: Steelcase
Allsteel
Product Category: Seating
Herman Miller
Steelcase Seating
HON
Steelcase
Subcategory: Reception/Lounge
Product Discount %
59%
57%
55%
53%
Min
51%
Max
49%
47%
45%
Connecticut
Pennsylvania
WSCA
Subcategory: Stackable
Product Discount %
70%
65%
60%
Min
55%
Max
50%
45%
40%
Connecticut
Utah
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
WSCA
65
Tables of Contents
Overview
–
Project Mission Statement and Scope……………………………………………………………....3
–
Benchmarking Samples……………………………………………………………………………....4
–
Approach………………………………………………………………………………………………..6
Benchmarking Analysis
–
Key Findings…………………………………………………………………………………………..10
–
Category Analysis…………………………………………………………………………………….15
–
–
Systems Category………………..……………………………………………………………17
–
Seating Category………………………………………………………………………………23
–
Desks and Tables Category…………………………………………………………………..29
–
Filing Storage Case Goods…………………………………………………………………..35
Sub Category and Product Line Analysis………………………………………………………….41
–
Systems Category……………………………………………………………………………..43
–
Seating Category………………………………………………………………………………59
–
Desks and Tables Category…………………………………………………………………..67
–
Filing Storage Case Goods…………………………………………………………………..72
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
66
Desks and Tables
Category
Subcategory Summary
For Manufacturer: Allsteel
Allsteel
Product Category: Filing, Storage, Case Goods
Herman Miller
Allsteel Filing, Storage, Case Goods
HON
Steelcase
Subcategory: Lateral Filing
Product Discount %
75%
70%
65%
Min
60%
Max
55%
50%
Connecticut
GSA
New Mexico
Ohio
Subcategory: Vertical Filing
Product Discount %
75%
70%
65%
Min
60%
Max
55%
50%
Connecticut
GSA
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
New Mexico
Ohio
68
Desks and Tables
Category
Subcategory Summary
For Manufacturer: Steelcase
Allsteel
Product Category: Desks and Tables
Herman Miller
Steelcase Desks and Tables
HON
Steelcase
75%
70%
Product Discount %
65%
60%
Min
55%
Max
50%
45%
40%
35%
Arizona
Connecticut
NJPA
Ohio
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Pennsylvania
Utah
WSCA
70
Tables of Contents
Overview
–
Project Mission Statement and Scope……………………………………………………………....3
–
Benchmarking Samples……………………………………………………………………………....4
–
Approach………………………………………………………………………………………………..6
Benchmarking Analysis
–
Key Findings…………………………………………………………………………………………..10
–
Category Analysis…………………………………………………………………………………….15
–
–
Systems Category………………..……………………………………………………………17
–
Seating Category………………………………………………………………………………23
–
Desks and Tables Category…………………………………………………………………..29
–
Filing Storage Case Goods…………………………………………………………………..35
Sub Category and Product Line Analysis………………………………………………………….41
–
Systems Category……………………………………………………………………………..43
–
Seating Category………………………………………………………………………………59
–
Desks and Tables Category…………………………………………………………………..67
–
Filing Storage Case Goods…………………………………………………………………..72
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
71
Filing, Storage, Case
Goods Category
Subcategory Summary
For Manufacturer: HON
Allsteel
Product Category: Filing, Storage, Case Goods
Herman Miller
HON Filing, Storage, Case Goods
HON
Steelcase
Subcategory: Lateral Filing
Product Discount %
75%
70%
65%
Min
60%
Max
55%
50%
Connecticut
GSA
New Mexico
Ohio
WSCA
Subcategory: Vertical Filing
Product Discount %
75%
70%
65%
Min
60%
Max
55%
50%
Connecticut
GSA
New Mexico
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Ohio
WSCA
73
Allsteel
Product Category: Filing, Storage, Case Goods
Herman Miller
HON Filing, Storage, Case Goods
HON
Steelcase
Subcategory: Storage
Product Discount %
75%
70%
65%
Min
60%
Max
55%
50%
Connecticut
GSA
New Mexico
© 2012 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent
member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
Ohio
WSCA
74
ABCD
Annie McMillan
Director, KPMG LLP
Advisory Services
KPMG LLP
Suite 1000
1000 Walnut Street
Kansas City, MO 64106
Tel (785) 760-1630
[email protected]
KPMG LLP is a Delaware limited liability partnership.
ABCD
Blake Lichty
Senior Associate, KPMG LLP
Advisory Services
KPMG LLP
Suite 2000
303 Peachtree Street NE
Atlanta, GA 30308
[email protected]
KPMG LLP is a Delaware limited liability partnership.
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the U.S. member firm of the KPMG network of independent
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